Deforestation such as illegal logging and forest fires has caused a big disadvantage for surrounding people. In general, the losses were disasters such as floods, landslides and droughts. Disaster is something that causes damage, loss or misery (The Big Dictionary of Indonesian Language, 1996). Gendol hill is a forest area that has experienced disasters caused by forest destruction. Among the disasters occurred in Gendol hill area was drought or difficulty in fulfilment of the need of fresh water. A number of springs have been drying up after the destruction of Gendol forest in 1963. Efforts to restore the forest by reforestation or replanting have been conducted since a long time by the government (Perhutani) with planting of pine trees (Pinus merkusii). Since 1996, trees of Moraceae family were also planted gradually by local person. Three species from the Moraceae family that have been planted are Ficus benyamina, Ficus annulata, Ficus retusa, Ficus recemosa, Ficus microcara etc. By 2016, at least 4000 trees species from Moraceae family have been planted together thousands other species. Based steps of planting, there are three groups of Moraceae family trees in Gendol hill. They are tree groups aged 15-20 years, 10-15 years and 1-10 years (Anonimous, 2016) The case study aimed to get information of Moraceae family trees plantation benefits in emergence of springs. Observation, in-depth interview, documentation and study literature were conducted for this study in April 2016. Observation of the field conditions (vegetation and springs conditions) was conducted to obtain description of the location and springs condition. In depth Interview has conducted by interviewing of key persons to obtain historical information (forest destruction, loss of springs, replanting efforts, and re-emergence of springs). In-depth interview also aimed to get information about the benefits received by local people from the emergence of springs. While documentation in the form of photos of vegetation conditions and springs was taken to get more descriptions. To complete this research, we has also taken secondary data from related parties and some literatures. Furthermore, the collected data analyzed by descriptive-qualitative analysis method. The results showed that the planting of Moraceae family trees such as Ficus benyamina, Ficus annulata Blume, and Ficus retusa L. had a real benefit in emergence of springs on study site including re-emergence of died springs. There are many springs appearing in both large and small sizes. Five springs in quite large size appearing around the Moraceae family trees stand on the slopes of Gendol hill after 17 years of planting. The water yield of each springs was directly proportional to the amount and size of Moraceae family trees around the springs. The water discharge (outflow) of springs under 5 trees with height average 14 m and diameter 25 cm is bigger than the springs under 3 trees with height average 12 m and diameter 20 cm. The emergence of springs in Gendol hills has brought many benefits to the lives of the surrounding people. Based on descriptive analysis, the benefits for local community are; 1) Fulfilment of fresh water needs for at least 800 families of local communities (at least 240,000 litters / day), 2) Increasing of water availability for irrigating rice fields (from 1 harvest / year to become 3 harvest / year) so that people income around Gendol hill increased, 3) Increasing of public awareness in planting / greening including local government, 4) Appearing of tourism service potential that may be developed by local government together local people . Therefore, advanced research or applied research is suggested to be conducted for assessing the effect of Moraceae family trees on all aspects (vegetation, soil, hydrology and socio-economic). The research suggested are; a) The characteristics of vegetation on the springs area and their relation with springs, b) The effect of Moraceae family trees on water yield, c)Affecting factors in the springs sustainability (physical, socio-economic and institutional, d) Environmental services analysis of Springs management.

The purpose of this study is to analyze and test the effect of financial ratios and macroeconomics on Islamic stock returns listed in Jakarta Islamic Index (JII) other than to assess whether investment risk can be an intervening variable in this study. The type of research is explanatory in nature with a quantitative descriptive approach. The data used is based on secondary sources with a sample group of 29 companies listed on JII for a 5-year period ending 31 December 2018. The data obtained were analyzed by using SEM (Structural Equation Model) with AMOS (Analysis Moment of Structural) 21 program. The results of the study show that only financial ratios affect sharia stock returns and investment risk, while the mediation test found that investment risk does not act as a mediating variable between financial ratios and macroeconomics and Islamic stock return. These findings indicate that the role of the company’s financial health is very important. Besides affecting the rate of return obtained, the company’s financial health can also reflect the level of risk that investors will accept in the future. By improving financial performance properly, a company will have a positive impact on various interested parties and minimize the level of investor losses.

The purpose of this study was to examine the role of profitability as a mediating variable in influencing firm value. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. The data used is panel data, with data analysis using multiple regression. Based on the Sobel test, profitability plays a role in mediating the effect of firm size on firm value. The effect of firm size on firm value is indirect, however, through profitability. Therefore, the market price of the shares of large-scale companies will increase if the resulting profitability is high. The capital structure and managerial ownership directly influence firm value. The results showed that managerial ownership and firm size had a positive effect on profitability, while capital structure had no effect on profitability. Capital structure and managerial ownership have a negative effect on firm value, while firm size and profitability have a positive effect on firm value. The main finding of this study is that profitability acts as an intervening variable in mediating the relationship between firm size and firm value.

This study aims to get empirical evidence about the influence of budgetary participation and understanding of the accounting system on the performance of local government apparatus with organizational commitment as an intervening variable. The population in this study was structural apparatuses in the Regional Apparatus Organization (OPD) of Sleman Regency, Indonesia, which included offices and agencies with a total of 25 OPDs. 125 people were selected as sample by using purposive sampling based on specific criteria. Data were analyzed based on multiple regression and path analysis (Analysis Path) utilizing the SPSS program. The results of this study indicated that budgetary participation had no positive influence on organizational commitment; understanding of the accounting system had a positive effect on organizational commitment; organizational commitment did not have a positive effect on the performance of local government apparatuses; budgetary participation did not impact positively on the local government apparatuses performance; understanding of the accounting system positively effected the performance of local government apparatuses; participation in budgeting did not have a positive effect on the local government apparatuses performance through organizational commitment; while understanding the accounting system had a positive impact on the local government apparatuses performance through organizational commitment.